Registered charities which use premises for charitable purposes are generally entitled to 80 per cent relief. This includes shops, provided the goods sold are wholly or mainly donated.
Where a property is owned by or let to a charity and currently empty zero rates apply provided that the next intended use is for the purposes of the charity.
In certain circumstances additional relief can be granted to charities - see the guidelines for discretionary relief within the documents section of this page.
Application forms can be downloaded from the documents section.
Community Amateur Sports Clubs - (CASC)
Sports clubs which are registered as Community Amateur Sports clubs with HM Revenue and Customs qualify for 80 per cent relief. Further details can be found on their website or by writing to HMRC Charities, Sports Club Unit, St John's House, Bootle, Merseyside L69 9BB.
In certain circumstances additional relief can be granted to CASCs - see the guidelines for discretionary relief below.
Application forms can be downloaded from the Documents section.
Relief for not for profit organisations
Discretionary relief may be awarded to certain other non-profit-making bodies, e.g. sports clubs, social enterprises and community associations. Although each application is considered on its own merits, the Council has agreed a set of guidelines to ensure consistency. These can be downloaded from the documents section together with an application form.
Relief for properties in the Aire Valley Enterprise Zone
Relief from rates of up to £55,000 per year is available to businesses located in the Aire Valley Enterprise Zone before 1 April 2018. The relief is available for five years. A map showing the extent of the zone can be downloaded from the Documents section.